Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Republic of TURKEY and the State of KUWAIT for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital
the Republic of Turkey and the State of Kuwait
Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital,
have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping, Air and Road Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Capital
Article 15 - Independent Personal Services
Article 16 - Dependent Personal Services
Article 17 - Directors' Fees
Article 18 - Artistes and Athletes
Article 19 - Pensions
Article 20 - Government Service
Article 21 - Teachers and Students
Article 22 - Other Income
Article 23 - Income of Government and Institutions
Article 24 - Elimination of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Exchange of Information
Article 27 - Mutual Agreement Procedure
Article 28 - Diplomatic Agents and Consular Officers
Article 29 - Miscellaneous
Article 30 - Entry into Force
Article 31 - Duration and Termination
Protocol